2014 (1) TMI 1453

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..... only in the case where service provider has paid excess service tax in a quarter and adjust the excess paid for the discharge of service tax in the subsequent quarters - that appellant has not made out a prima facie case for complete waiver – assessee directed to deposit – Rupees sixty thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay gra .....

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..... ceived a yearly turn over discount for purchases of raw materials from M/s. Punjab Chemicals and Crop Protection Limited, Chandigarh for the year 2005-06 and 2006-07. Considering such amount of discount received by them as commission, they have discharged the service tax liability under the category of Business Auxiliary Services. Subsequently, noticing that they are not required to discharge such .....

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..... charge of service tax in the subsequent quarters. 5. At this juncture, we are of the view that appellant has not made out a prima facie case for complete waiver of the amounts confirmed by the lower authorities. Accordingly, we direct the appellant to deposit an amount of Rs. 60,000/- (Rupees sixty thousand only) within a period of eight weeks and report compliance on 02.7.2013 before Deputy Reg .....

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